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行政事业单位会计基础工作规范化建设存在的问题及解决策略 被引量:3

Problems and Solutions of Standardization of Basic Accounting Work in Administrative Institutions
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摘要 当前,行政事业单位正处于发展转型的关键时期,面临着前所未有的压力与挑战。而会计基础工作作为支撑行政事业单位优化运营的重要工作,其规范化建设已经成为新形势下行政事业单位谋求持续、稳定发展的必经之路。基于此,文章从行政事业单位会计基础工作规范化的战略意义入手,分析了现阶段行政事业单位在开展会计基础工作过程中存在的问题,并在此基础上有针对性地提出了解决策略,旨在帮助行政事业单位从根本上巩固会计基础工作的开展基础,顺利实现规范化建设,理顺新形势下会计基础工作开展的思路,提升综合质效,妥善应对内外部风险挑战,在日益激烈的市场竞争中占据优势,顺应国家“十四五”规划对单位提出的要求,实现稳定发展。 At present,administrative institutions are in a critical period of development and transformation and facing unprecedented pressure and challenges.Accounting basic work is an important work to support the optimal operation of administrative institutions,and its standardized construction has become the only way for administrative institutions to seek sustainable and stable development under the new situation.Based on this,this paper introduces the strategic significance of standardizing the basic accounting work in administrative institutions,analyzes the problems existing in the process of carrying out the basic accounting work in administrative institutions at the present stage,and puts forward some targeted solutions to help administrative institutions fundamentally consolidate the foundation of accounting basic work,smoothly realize the construction of standardization,straighten out the ideas of carrying out the basic accounting work under the new situation,improve the comprehensive quality and efficiency,properly deal with the challenges of internal and external risks,occupy an advantage in the increasingly fierce market competition,and comply with the requirements put forward by the unit in accordance with the 14th Five-Year Plan,and achieve stable development.
作者 王亚君 WANG Ya-jun(Shandong Judge Training College)
出处 《当代会计》 2022年第16期107-109,共3页 Contemporary Accounting
关键词 行政事业单位 会计基础工作 综合会计效率 信息化会计操作平台 administrative institutions basic accounting work comprehensive accounting efficiency information accounting operation platform
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